ESO - Trabalho de Conclusão de Curso Graduação

URI permanente para esta coleçãohttps://ri.uea.edu.br/handle/riuea/4815

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Agente autônomo de investimentos e o Profissional contábil um estudo acerca do desenvolvimento do Contador no Mercado de Capitais
(Universidade do Estado do Amazonas, 2019-12-02) Lima, Bianca Rebouças de; Scoralick, William; Gomes, Ana Maria Ferreira; Cunha, Edileuza Lobato da
The excess of information available in the media about financial assets present in the capital market directly imply the ability of beginning investors to analyze, synthesize and interpret the data necessary for the application of their capital, thus the role of the autonomous investment agent it is to establish the financial objective and look for the most profitable and appropriate applications for the profile of its customers in order to reduce the risk of financial losses. Thus, the general objective of the research is to assess whether the accountant, with his knowledge, skills and abilities, is qualified to act in investment advisory. The specific objectives of this research seek to present the capital market, conceptualize the profession of the accountant and the AAI and finally relate the qualities of the accountant as AAI. For this, the methodology adopted was an exploratory study based on bibliographic research, through consultations with books, magazines, legislation and articles published on the internet. From the data collection, it can be noted that the accountant's academic training expands his professional range, as it involves several areas such as finance, accounting and management, thus providing greater support to deepen his career as an autonomous investment agent. . Therefore, the analytical ability to read and interpret financial information makes the accountant an excellent manager of wealth and wealth for his clients.
A importância do estudo tributário na abertura de micro e pequenas empresas
(Universidade do Estado do Amazonas, 2020-12-03) Yacub, Alexandre Vicente; Scoralick, William; Dias, André Petzhold; Gomes, Valcimeiri de Souza
The present work was formulated with the intention of making a comparison between tax regimes: Simples Nacional and Presumed Profit and their respective investments in opening of micro and small companies through the assistance of Accounting Professional, evidencing the effects that arise from this study. The regimes were selected according to the delimitation of the theme and the size of the companies addressed by it, and encourage the use of the tax study as a fundamental tool in the attempt to reduce the taxes levied on these companies, in order to decrease the percentage of write-offs same. A hypothetical case was also presented in an attempt to prove, from comparative table, the theories presented and thus to base a more viable and suitable for micro and small companies. The results achieved consolidate the research carried out and thus confirm the proposition now presented in this article. Beyond addition, it has been demonstrated that the act of deciding the correct tax framework will entrepreneurs benefit, resulting in competitiveness, guarantee of survival and maintenance in the active market. Emphasis was also given to the importance of increasing visibility for the chosen theme, since the companies studied are influencing directly in the country's Gross Domestic Product, in addition to generating jobs in high demand.